International Business Studies FT
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Accounting II

level of course unit

first cycle, Bachelor

Learning outcomes of course unit

Students will:
know and understand corporate accountability systems and their significance;
be able to analyze companies based on types of annual financial statements;
know the procedures and systems of accounting.

prerequisites and co-requisites

not specified

course contents

Students will learn the various accounting systems and their significance. They will be able to perform independent corporate analyses based on available accounting systems. The course will cover corporate analysis based on annual financial statements and an introduction to internal accounting (cost accounting) as well as modern cost accounting procedures. Furthermore, the course will refer back to annual financial statements from the first semester.

recommended or required reading

Auer, K.: Externe Rechnungslegung. Berlin, 2000.
Auer, K.: Buchhaltung – Bilanzierung – Analyse. 5. Aufl., Götzens, 2012.
Wöhe, G. u. U. Döring: Einführung in die Allgemeine Betriebswirtschaftslehre. 25. Aufl., München, 2013.

assessment methods and criteria

Written exam and/or scientific paper and/or presentation

language of instruction


number of ECTS credits allocated


course-hours-per-week (chw)


planned learning activities and teaching methods

Lecture, group work, presentation and task discussion

semester/trimester when the course unit is delivered


name of lecturer(s)

Wolfgang Haas, BA, MA,Thomas Dilger, BA, MA

year of study

1st year

recommended optional program components

not specified

course unit code


type of course unit


mode of delivery

In-class course

work placement(s)

not applicable